以審計委員會取代監察人制度之探討─以A公開發行公司為例

我國資本市場成立以來，陸續爆發許多虛假交易、財報不實、掏空資產等弊案，而癥結點在於公司高層缺乏道德規範以及適當的監督治理機制，為解決此一困境，我國自2006 年引進審計委員會取代監察人制度，並由審計委員會行使監察人職權，並逐年要求各發行公司辦理。本文以A發行公司為例，作為個案探討對象並親身與該發行公司監察人、董事(含獨立董事)及經營階層訪談中瞭解審計委員會取代監察人制度對A發行公司治理有那些改變，從中探討實施審計委員會制度對我國整體公司治理的影響，並對相關規範不足部分提出具體建議。

關鍵字

審計委員會；監察人

並列摘要

Since the creation of our country’s capital markets, there has been a surge in the number of wash sales, dishonest financial statements, assets tunneling and other financial scams. The crux lies in the lack of moral standards and appropriate supervisory governance system from the Management. In order to solve this dilemma, the Audit Committee structure was introduced in 2006, to replace the previous supervisory system, exercising all powers of authority and requiring all public companies to fully abide to. This paper , chooses a public company as an investigating case to explore the objectives and the supervision of the issuing company. I, personally, discussed with the Directors (including independent directors) and the Management during the normal course of business, about the Audit Committee’s switch and the prospect of company officials to understand the change and the effects of such change will bring to the issue of corporate governance. To implement the process of the audit committee system, discuss its effects on this country’s companies and propose helpful suggestions for improving imperfect relevant regulations.